Advisory report First the Political Choices, Then the Technical Details

The financial relations must foster an effective, efficient weighing of costs and benefits. Placing government tasks with municipalities results in resources being expended better in line with local preferences. Municipalities have to be able to engage in an effective, efficient weighing, though.
In the current financial relations, some other party often has to pay for the determinations made. The central government imposes standards which limit municipalities in this weighing process.
The point of departure should be ‘he who calls the tune pays the piper’, that is, the party making the determination pays the costs.